March 22, 1926. F.R. Serri, of Brooklyn, N.Y., for relator. Emory R. Buckner, U.S. Atty., of New York City (Charles L. Sylvester, Asst. U.S. Atty., of New York City, of counsel), for respondent. Habeas corpus proceedings by the United States, on the relation of Basil Andreacchi, against Henry H. Curran, Commissioner of Immigration. Writ sustained, and relator discharged. GODDARD, District Judge. The relator, Basil Andreacchi, has been ordered deported by the Commissioner of Immigration on the ground

In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible). 26 U.S.C. § 211 Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95-30, title I, §102(b)(3), May 23, 1977, 91 Stat. 137. EDITORIAL NOTES AMENDMENTS1977-Pub. L. 95-30 substituted "section 63" for "section 63(a)". STATUTORY NOTES AND RELATED SUBSIDIARIES EFFECTIVE DATE OF 1977 AMENDMENT

(a) Wages For purposes of this subpart- (1) In general The term "wages" has the same meaning as when used in section 51. (2) Certain training and educational benefits (A) In general The following amounts shall be treated as wages paid to an employee: (i) Any amount paid or incurred by an employer which is excludable from the gross income of an employee under section 127, but only to the extent paid or incurred to a person not related to the employer. (ii) In the case of an employee who has not attained